Online Law bookstore in India, Law Books, Corporate/Company, Tax & Budget Books, CA,CS, ICWAI Students' Books, Law Journals & Reports, Online Database on Law

............................................................................................................................
Description

• PricewaterhouseCoopers' Manual accounting - IFRS 2011 is apractical guide to International Financial Reporting (IFRS) providing comprehensive guidance on the IFRSs issued by the International Accounting Standards Boards (IASB).
• The Manual contains straightforward explations on how to prepare financial statements in accordance with IFRS. It includes hundreds of practical worked examples and extracts from company reports that illustrate how even the most complex calculations and disclosures should be made. Written by PricewaterhouseCoopers' Global Acounting Consulting Services team, the Manual is full of insights based on PwC's IFRS experienced around the world.
• Key changes from the pevious edition include:
• Guidance on new standards and IFRICs issued since September 2009 including:
• Amendment to IFRS 1 regarding the IFRS 7 exemption.
• 2010 Annual improvements.
• Amendment to IFRIC 14, 'Prepayments of a minimum funding requirement'.
• Updated referencesto IAS 27 and IFRS 3.
• A new chapter or related party disclosures under IAS 24 (revised).
• Updated extracts from accounts and new examples
• Latest PwC views and interpretations.

............................................................................................................................
Contents
Accounting rules and principles
1.    Introduction
2.    Accounting principles and applicability of IFRS
3.    First-time adoption of IFRS
4.    Presentation of Financial Statements
5.    Accounting policies, accounting estimates and errors
6.    Hyper-inflation
7.    Foreign currencies
8.    Insurance contracts
Profit and loss account and related notes
9.    Revenue and construction contracts
10.  Segment reporting
11.  Employee benefits
12.  Share-based payment
13.  Taxation
14.  Earnings per share
Balance sheet and related notes
15.  Intangible assets
16.  Property, plant and equipment
17.  Investment property
18.  Impairment of assets
19.  Lease accounting
20.  Inventories
21.  Provisions and contingencies
22.  Events after reporting period and financial commitments
23.  Share capital and reserves
Consolidated financial statements
24.  Consolidated and separate financial statements
25.  Business combinations
26.  Disposals of subsidiaries, businesses and non-current assets
27.  Associates
28.  Joint ventures
Other subjects
29.  Related party disclosures - IAS 24
39A.Related party disclosures - IAS 24 (revised)
30.  Statement of cash flows
31.  Interim reports
32.  Agriculture
33.  Service concession arrangements
Index
Manual of Accounting - Financial instruments
............................................................................................................................
Author Details
The IFRS Manual of Accounting is written by the Global Accounting Consulting Services team PricewaterhouseCoopers LLP.
Writing team led by
Barry Johnson
Peter Holgale
Authors, contributors and reviewers
Ariane Amiot, Wayne Andrews, Scott Bfendura, Andrea Hardens, FranBennett, Gary Berchowilz, Mike Birch, Michael Bird, Nicola Bruyns, DasaBrynjolffssen, Jan Buisman, Francoise Bussac, Karen Burrows, TracyChen, Voon Hoe Chen, Emma Cox, Sophie Cren, Clare de Arostegui, Tony deBell, Sebastian di Paola, Richard Davis, Nigel Dealy, Mary Dolson,Fredre Ferreira, Guido Fladt, Caroline Flick, Tommy Hon Kwong Fung, LizGordon, Marek Grabowski, Rodney Hamill, Lisa Harker, Maarten Hartman,Michael Herr, Mary Holden, Claire Howells, Agnes Hussherr, Yvonne Kam,Hannah King, Marie Kling, Matthias Kroner, Sabine Koch, Stephen Lomax,Claude Lopater, David Mason, Marie-Jeanne Morvan, Avni Mashru, SarahMatthews, Muriel Maisborn, Joanna Malvern, Jan McCahey, Susannah McKay,Matthieu Moussy, Francesco Nagari, Kristin Orrell, Tina Patel, TalianaPsaraki, Bcrnd Roese, Galina Ryltsova, Jim Salomon, Marian Scott,Olivier Scherer, David Schmid, lain Selfridge, Rich Sharko, LeilaSijelmassi, Peter Sillekens, Anne Simpson, Shelley So, Dusty Stallings,George Starr, Henrik Steffensen, Dieter Steinfelds, Kevin Stevenson,Laura Taylor, Agnes Tardos, Liza Therache, Sandra Thompson, Steve Todd,Giovanni Andrea Toselli, Frank Traczewski, Gail Tucker, Stan Varkalov,Ago Vilu, Andrew Walker, Pauline Wallace, Dave Walters, WolfgangWeigel, Kerstin Weller, Sue Whitcchurch, Rosalie Wilkie, Katie Woods,Caroline Woodward, Simon Wray, Reto Zemp, Per-ove Zetterlun
............................................................................................................................